New NOCLAR Standards Have Been Introduced in Some Jurisdictions Requiring

question 12

Multiple Choice

New NOCLAR standards have been introduced in some jurisdictions requiring professional accountants (PAs) to report internally if a client or employer is not in compliance with laws or regulations on a significant matter, and if the matter is not remediated, to report externally because some PAs were witnessing noncompliance but not speaking up because:

• A)they thought confidentiality prohibited it.
• B)they weren't sure if confidentiality prohibited it.
• C)they didn't have the moral courage to do so.
• D)they did not understand that speaking up was in the public interest.
• E)they did not want to be identified as whistleblowers.

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Definitions:

Elect

To choose or decide on a candidate or proposal by voting, often used in the context of selecting government officials or adopting measures in democratic systems.

Damned

Generally refers to something that is condemned, often used in religious contexts to refer to those believed to be condemned by a deity to suffer eternal punishment.

Contract with God

Often considered one of the earliest graphic novels, created by Will Eisner, depicting the lives of Jewish characters in New York City.